TAX PRESSURE - GENERATING FACTOR OF FISCAL EVASION IN ROMANIA

Dumitru Mihai Nedelescu () and Elena Lucia Croitoru ()
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Dumitru Mihai Nedelescu: Romanian American-University, Bucharest, Romania
Elena Lucia Croitoru: Romanian American-University, Bucharest, Romania

Journal of Information Systems & Operations Management, 2020, vol. 14, issue 2, 127-137

Abstract: Abstract: The Fiscal Pressure implies certain limits of taxability on the part of the contributors. These limits are imposed by the contributor’s reactions who can resist to the increase of compulsory duties, reacting by reduction of productive activity, fraud and in the end by evasion. Up to a certain point, if the honest contributor voluntarily makes the tax payment, on a different point, when the taxes exceed certain limits of the sustainability, there are phenomena that bring serious disservice to the state's will of collecting these revenues. The main purpose of this paper is to analyze de influence of the tax pressure on the fiscal evasion and to show that the existence of a high fiscal pressure creates an optimal environment for fiscal evasion.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:14:y:2020:i:2:p:127-137

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